323.154
Issuing certificate of reduction.

The county auditor shall approve or deny an application for
reduction under section
323.152 of the Revised Code and
shall so notify the applicant not later than the first Monday in October.
Notification shall be provided on a form prescribed by the tax commissioner. If
the application is approved, upon issuance of the notification the county
auditor shall record the amount of reduction in taxes in the appropriate column
on the general tax list and duplicate of real and public utility property and
on the manufactured home tax list. If the application is denied, the
notification shall inform the applicant of the reasons for the denial.

If an applicant believes that the application for reduction has
been improperly denied or that the reduction is for less than that to which the
applicant is entitled, the applicant may file an appeal with the county board
of revision not later than the date of closing of the collection for the first
half of real and public utility property taxes or manufactured home taxes. The
appeal shall be treated in the same manner as a complaint relating to the
valuation or assessment of real property under Chapter 5715. of the Revised
Code.